Municipal Accounting for Developing Countries PDF Download
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Author: David C. Jones
Publisher:
ISBN:
Category : Political Science
Languages : en
Pages : 920
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Book Description
This book addresses the need for a sound accounting system in local governments in developing countries. It is based on the principles of fund accounting rather than on those of commercial accounting. It takes the reader from basic principles of bookkeeping and municipal accounting to some of the most advanced concepts currently in use, including the pooling of loans. An important feature of this work is the large number of practical applications and examples. It also provides illustrations and applications of forms and records covering most circumstances likely to be encountered. The final chapter presents a framework for a complete accounting system for a "local government loans fund", or a "municipal bank".
Author: David C. Jones
Publisher:
ISBN:
Category : Political Science
Languages : en
Pages : 920
Get Book Here
Book Description
This book addresses the need for a sound accounting system in local governments in developing countries. It is based on the principles of fund accounting rather than on those of commercial accounting. It takes the reader from basic principles of bookkeeping and municipal accounting to some of the most advanced concepts currently in use, including the pooling of loans. An important feature of this work is the large number of practical applications and examples. It also provides illustrations and applications of forms and records covering most circumstances likely to be encountered. The final chapter presents a framework for a complete accounting system for a "local government loans fund", or a "municipal bank".
Author: Naomi Enid Slack
Publisher: UN-HABITAT
ISBN: 9211321131
Category : Municipal finance
Languages : en
Pages : 90
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Book Description
Author: Udaybhanu Bhattacharyya
Publisher: Mittal Publications
ISBN: 9788183240574
Category : Municipal finance
Languages : en
Pages : 272
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Book Description
With reference to West Bengal, India.
Author: Nick Devas
Publisher: Routledge
ISBN: 1136560777
Category : Political Science
Languages : en
Pages : 191
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Book Description
Finance is a critical issue for municipal governments around the world, and a major constraint on the delivery of pro-poor services at the local level. In many countries, decentralisation has brought the issue of municipal finance to the fore. This sourcebook provides a framework for analysing municipal finance capacity and ways of addressing financial constraints. The ideas come from real-life innovative practice in four countries - India, Brazil, Kenya and Uganda - with additional examples from elsewhere. Emphasis is given to how those innovations and improvements were developed and sustained. The book identifies a strategic framework for diagnosing municipal finance capacity and focusing financial goals. It applies the analysis to a number of critical areas of municipal finance including local taxes, charges for services, budgeting, cost control, accounting reforms and investment finance. This is the third in a series of capacity-building sourcebooks that includes Focusing Partnerships: A Sourcebook for Municipal Capacity Building in Public-Private Partnerships and Municipalities and Community Participation: A Sourcebook for Capacity Building.
Author: Catherine D. Farvacque-Vitkovic
Publisher: World Bank Publications
ISBN: 082139830X
Category : Business & Economics
Languages : en
Pages : 521
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Book Description
This book tells a fascinating story on municipal finances for local government practitioners with rich examples, global practices, and good and bad experiences the authors gained in decades of field work.
Author: Roy W. Bahl
Publisher:
ISBN: 9781558443839
Category : Municipal finance
Languages : en
Pages : 60
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Book Description
Metropolitan cities are engines of growth and modernization in developing countries. The challenge is in governing these rapidly growing urban agglomerations and financing the operating costs required to meet the needs of the people and businesses. This report explores metropolitan governance and management approaches and assesses various financing tools, including taxes and user charges. It also explores external financing, such as transfers from higher-level government, borrowing, private-public partnerships, and international assistance.
Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
ISBN: 1475521758
Category : Business & Economics
Languages : en
Pages : 59
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Book Description
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Author: International Monetary Fund. Statistics Dept.
Publisher: International Monetary Fund
ISBN: 1463903022
Category : Business & Economics
Languages : en
Pages : 243
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Book Description
The Government Finance Statistics: Compilation Guide for Developing Countries represents a new approach by the IMF's Statistics Department (STA) to assist developing countries to compile government finance statistics (GFS) in accordance with the guidelines of the Government Finance Statistics Manual 2001 (GFSM 2001). The Guide specifically addresses issues relevant to developing countries. The Guide is based on our experience over many years of technical assistance and training to member countries, addressing common problems they face, and answering questions that often arise. Examples, figures, and tables are used to facilitate the reader's understanding of the topics discussed.
Author: Mila Freire
Publisher: World Bank Publications
ISBN: 9780821354643
Category : Business & Economics
Languages : en
Pages : 700
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Book Description
This publication has been prepared by staff members of the World Bank and selected guest contributors. It sets out a framework to study subnational governments as borrowers and the range of credit markets in which they may operate. It also contains a number of case studies which detail the recent experience of 18 countries in developing markets for subnational borrowers., and offer insights into lessons to be drawn on fostering responsible credit market access within a framework of fiscal and financial discipline. Other issues discussed include: the issuing of municipal debt and its characteristics, and the role of macroeconomic conditions and market development in the success or failure of those borrowings.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
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Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
